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2013 (4) TMI 495 - CESTAT NEW DELHIArchitect’s service - short payment of service tax - the only ground taken by the appellant is availability of receipts in respect of ammonia printing charges, model making charges and perspective drawing now at this stage of appeal - Held that:- Appellant did not produce these receipts before any of lower authority though these receipts were issued by them only and there cannot be any reason for not producing the same before lower authority. Thus these receipts are not supported by any other documents like invoices. Under Section 67 or the Finance Act, 1994 service tax is to be paid on gross value of service provided. Appellant has received these charges from service recipient and therefore liable to pay service tax on these charges. Against assessee.
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